One CPA's thoughts on critical issues and opportunities facing the profession.

Integrity

The best attitude and most efficient use of time can only take you so far if you don’t also combine it with integrity. Integrity at it’s base is about right and wrong. It’s your moral compass. It’s what you do when the doors are closed, the lights are off, and no one is watching! On a more serious note, integrity is about doing the right thing even though it might cost you in

Money

Position

Power

I’m sure many of you have heard of the headline test–would you mind the world reading about what you did on the front page in sixty-point type? The modern version is probably would you mind if the world heard what you did via a tweet that went viral? The one thing you have to realize is that the tweet won’t be your version of what happened. It will be written to make what you did sound as bad as possible (without being an outright lie).

Thinking of how bad your action can be perceived can, however, be really helpful in evaluating your actions. While some people who commit fraud are outright greedy, others do so because they cloud their view by saying they are doing it to save the company or people’s jobs. Saving someone’s job does seem the moral thing to do, but that is why looking at how bad your actions could be perceived can be helpful. Committing fraud, no matter the reason, is never acceptable.

I also think taking on the perspective of others is what we need more of in the world today. Too often we get isolated in our on fixed perceptions of events and circumstances. While sometimes both perceptions and proposed reactions are moral and acceptable, other times both are not. That is when integrity can help you decide what to do.